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I need to complete Form 214 as a non-resident owner of a property in Spain to pay the two property taxes for which I’m liable. I have found a site to download the form but don’t know where to send it (or the money) when completed. Also not sure what property value to include – is it the one on the notice I receive from the local town hall or is it the amount I paid for the house? Any help with this very welcome as I want to make sure I don’t store up tax problems for the future. Thanks Liz

is it the one on the notice I receive from the local town hall or is it the amount I paid for the house?

It’s the one on your IBI receipt, or the larger of the two.

You need to send, or take, the completed form to your bank where payment will be made and a receipt provided.

You will also require the individual adhesive barcode labels and special envelopes, both of which will be provided by your local tax office on presentation of your NIE certificate. A separate declaration has to be made for each person on the title deed.

As a non resident i think you can pay the tax any time in the year following the tax year.

Many non-residents ignore these taxes, but the authorities are now cross checking property ownership and tax declarations. If this is not done routinely, in future it will be done when the property is sold and claims will go back 4 years.

is it the one on the notice I receive from the local town hall or is it the amount I paid for the house?

It’s the one on your IBI receipt, or the larger of the two.

You need to send, or take, the completed form to your bank where payment will be made and a receipt provided.

You will also require the individual adhesive barcode labels and special envelopes, both of which will be provided by your local tax office on presentation of your NIE certificate. A separate declaration has to be made for each person on the title deed.

As a non resident i think you can pay the tax any time in the year following the tax year.

Many non-residents ignore these taxes, but the authorities are now cross checking property ownership and tax declarations. If this is not done routinely, in future it will be done when the property is sold and claims will go back 4 years.

Modelo 214 can only be used for simplified returns and in instances where someone owns more than one property (eg. two distinct properties or an apartment and a separately registered garage) different provisions apply.

Payment must be made before 31st December in the following year. Payment is normally made at one of the collaborating banks although the actual bank used can be determined by the availability – or not as the case may be – of etiquetas. This is because the computer systems in some banks cannot process tax returns which do not carry these etiquetas whereas others such as La Cam can.

For the calculation of el Impuesto Sobre el Patrimonio in the majority of cases you begin by taking the highest figure from the catastral value, the value which may have been assigned to the property by the tax office for other purposes and the purchase price. In the majority of cases this is the purchase price.

For calucation of el Impuesto sobre la Renta in the majority of cases one again takes the valor catastral as the starting point (although be sure to check when it was last revised). In certain instances this may not exist and as such one needs to begin by returning to the figure used as the base for calculation of el Impuesto sobre el Patrimonio before then calculating the tax due.

Finally, if you do not have etiquetas to hand you should include a photocopy of your NIE certificate in the envelope when payment is made.

Modelo 214 can only be used for simplified returns and in instances where someone owns more than one property (eg. two distinct properties or an apartment and a separately registered garage) different provisions apply.

Payment must be made before 31st December in the following year. Payment is normally made at one of the collaborating banks although the actual bank used can be determined by the availability – or not as the case may be – of etiquetas. This is because the computer systems in some banks cannot process tax returns which do not carry these etiquetas whereas others such as La Cam can.

For the calculation of el Impuesto Sobre el Patrimonio in the majority of cases you begin by taking the highest figure from the catastral value, the value which may have been assigned to the property by the tax office for other purposes and the purchase price. In the majority of cases this is the purchase price.

For calucation of el Impuesto sobre la Renta in the majority of cases one again takes the valor catastral as the starting point (although be sure to check when it was last revised). In certain instances this may not exist and as such one needs to begin by returning to the figure used as the base for calculation of el Impuesto sobre el Patrimonio before then calculating the tax due.

Finally, if you do not have etiquetas to hand you should include a photocopy of your NIE certificate in the envelope when payment is made.

With regard to taxes in spain, a non resident has the same opportunities as the resident/national:

To be able to calculate the amount of taxes
To be able to complete the required declaration for each taxpayer
To present with payment to the tax office

Residents and non residents if they have the knowledge to calcualte, the ability to complete the tax declaration and the time to present and pay can of course choose to look after this matter themselves. Otherwise one can employ the services of a third party to act on their behalf and perform the functions as mentioned above. Saving money by DIY must be balanced against making the correct calculation, filling out the declarations correctly and effecting the correct payment of taxes.

The difficulty in paying the patrimonio comes if you are not in Spain at the relevant time. In the UK you can pay at 2 banks – both in London, and you have to attend personally. For reasons best known to themselves, the Tax Authorities will not accept payment from non-residents by cheque, credit card or Direct Debit on a Spanish Bank Account. Even the payment at a Spanish bank has to be made in cash (or cheque “al Portador”). I have complained to Brussels about this, but so far without success.

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Registration will allow you to participate in the forum, exchange private messages with other users, and save articles and properties in your favourites. Your information will not be used for any other purpose, and you can delete your profile at any time by emailing gdpr@spanishpropertyinsight.com. By submitting this form you agree to our Privacy Policy, Terms of Use, and Cookie Policy.